Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1887-09-01
RAILROAD Ian DIS.
Attorney General Aiexander's
COustruction of the law.

AS a matter of news TO all inter
ested parties, we give Attorne.
General Alexander's opinion as Il
the meaning of the Act of Congress
of July 1886, granting surveyed
lands to railroads. 1t is as follows
CARSON CITY, NEVADA.
August 10Th, 1887
c.. II. SToDDARD, ESQ,
Assessor Wdshoe County.
Sir:-In reply to your reques
for a construction of Sections One
Two, Three and Four of Chapter
Seven Hundred and Sixty-four
Statutes of the United States, APP
proved July 10, 1886, have to say
That the Supreme Court of the
United States, in Northern Pacific
Railroad Company rersus Trail
County, lis United States Reports.
page 600, has discussed the body oil
that Statute.
They say-First. That under
the granting Acts OF 1862, 1864 and
1874, made by Congress in favor OF
various corporations, the lands Civ
Ell were not assessable for State,
county or municipal purposes be-
cause Congress had right TO and
did attach to said Acts a condition
for the prepayment of surveying
costs before such title as would be
assessable had vested or could vest
in any said companies.
The decision by Justice Miller re-
views all the cases decided by that
Court. He also restates the law TO
be that Congress has full right in a
proper case to amend, add to or re-
peal any conditions attaching at the
time of grant.
The Court says in conclusion:
ave are aware of the use being
made of this principle by the COM
panies who, having earned the
lands, neglect to pay these costs in
order to prevent taxation. The
remedy lies with Congress, and is
of easy application. If that body
will take steps to enforce its lien
of these costs of surveys by sale OF
the lands or by forfeiture of title,
the Treasury OF the United States
will soon be reimbursed for its ex-
penses in making the surveys and
the States and Territories in which
the lands may be RENTED to their
rights of taxation. The
Courts can do no more than declare
the law as it exists
In view of this decision, and the
fact that it was filed December z,
1885, call your attention to the
provisions of the Act of July, 1886,
and with the query
whether this Act became law in con-
sequence and in the light of Justice
Miller's decision.
Statutes 1856, page l43.)
Section One removes the exemp-
ton from taxation by reason of the
lien above named. This provision
does not apply to unsurveyed lands.
ANY purchaser of such lands at tax
sale will take the same subject to
len for these costs, in favor of the
Section Two provides for sum-
mary collection of such costs upon
The part of the Government from
the Corporation.
Section Three declares the right
Of forfeiture to still remain in the
Section Four provides that such
costs become due upon demand by
the Secretary of the Interior, and
alse declares the right of Congress
to further alter, amend or repeal
this or previous Acts upon the sub-
iect.
Bearing in mind, if you please,
that this in no wise refers to lands
not surveyed, | believe shat the de-
;ision and statute quoted are por-
lion of each other-one made IN pur-
suance of the other-and as such
mil answer to the, uueStiOn Won ask